Not claiming as a dependent but rather as qualifying (grand)child for Head of Household. The difference in tax to me is $4,000: I know this because I went into TurboTax's forms and forced the issue on 1040SR worksheet, whereupon TT listed the child as a non-dependent, accepted my writing "none (NRA)" instead of a SSN or ITN, and refigured the tax. It shouldn't be necessary to use such a workaround: Pub. 17 (and the law) clearly says that qualification for HoH is not related to qualification as a "dependent". Both my daughter (who isn't a "qualifying person") and my grandchild are nonresident aliens. There's almost nothing written on the subject, and many of those who do comment are confused, as you were, between a dependent (as in "exemptions") and a qualifying person for HoH. That TT won't accept my data as EasyStep but only when I force the issue on the forms is disquieting and makes me think I must be doing something wrong.
